61.assessed level of material misstatement risk 重大错报风险的评估水平 &<hDl<E
62.simall business 小规模企业 )rcFBD{vM
63.accounting system 会计系统 HYm
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64.test of control 控制测试 ^Z1t'-xZ
65.walk-through test 穿行测试 ]5| o8.
66.communication 沟通 D#Qfa!=g
67.flow chart 流程图 `2N&{(
68.reperformance of internal control 重新执行 gq9IJ
69.audit evidence 审计证据 pa4,W!t
70.substantive procedures 实质性程序 W[Kv
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71.assertions 认定 0qP&hybL[(
72.esistence 存在 XJJdCv^
73.occurrence 发生 {p3VHd#
74.completeness 完整性 xuBXOr4"P
75.rights and obligations 权利和义务 b{Srd3
76.valuation and allocation 计价和分摊 xS.Rpx/8
77.cutoff 截止 |m{Q_zAB
78.accuracy 准确性 Z9Prw/8P
79.classification 分类 EC9D.afy&
80.inspection 检查 74f3a|vx/
81.supervision of counting 监盘 b^
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82.observation 观察 OSP#FjH
83.confirmation 函证 Ip c2Qsa
84.computation 计算 j7r! N^
85.analytical procedures 分析程序 a (Q4*XH4
86.vouch 核对 YbCqZqk
87.trace 追查 &"X6s%ZH|
88.audit sampling 审计抽样 4cZig\mE;
89.error 误差 ~{69&T}9
90.expected error 预期误差 x1H?e8
91.population 总体 X^2 04K%:
92.sampling risk 抽样风险 0LI:R'P+P[
93.non- sampling risk 非抽样风险 _D{zB1d\0
94.sampling unit 抽样单位 ifA=qn0=
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95.statistical sampling 统计抽样 (EZ34,k'S
96.tolerable error 可容忍误差 m
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97.the risk of under reliance 信赖不足风险 Mou@G3
98.the risk of over reliance 信赖过度风险 yWS#{|o(
99.the risk of incorrect rejection 误拒风险 nT7{`aaQl
100. the risk of incorrect acceptance 误受风险 OPm?kr
101.working trial balance 试算平衡表 g;p]lVx=>
102.index and cross-referencing 索引和交叉索引 oh%kuO T[
103.cash receipt 现金收入 DGfhS` X
104.cash disbursement 现金支出 ;VQFz&Q$u
105.bank statement 银行对账单 bpe8
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106.bank reconciliation 银行存款余额调节表 2kv%k3Q{
107.balance sheet date 资产负债表日 ?gZJ v
108.net realizable value 可变现净值 }qf9ra
109.storeroom 仓库 {sn :Lj0
110.sale invoice 销售发票 !sF! (u7
111.price list 价目表 iC U[X&
112.positive confirmation request 积极式询证函 XBJ9"G5
113.negative confirmation request 消极式询证函 >;E[XG^
114.purchase requisition 请购单 T9
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115.receiving report 验收报告 sy^k:y?
116.gross margin 毛利 o;#{N~4[$
117.manufacturing overhead 制造费用 d<*4)MRN
118.material requisition 领料单 O5"o/Y~m
119.inventory-taking 存货盘点 |=OO$z;q|
120.bond certificate 债券 tykA69X\W
121.stock certificate 股票 ^iaeY
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122.audit report 审计报告 tE)%*z@<Lt
123.entity 被审计单位 m wuFXu/
124.addressee of the audit report 审计报告的收件人 'pE %'8R
125.unqualified opinion 无保留意见 \L#BAB6z
126.qualified opinion 保留意见 1'|6IR1'
127.disclaimer of opinion 无法表示意见 +mBJvrI
128.adverse opinion 否定意见